Page 712 - Large Business IRS Training Guides
P. 712

Part II – Calculation











                                               earnings amount
      •	  Section 965(a)


      •	  Section 965(b)
                                               allocation of the aggregate foreign E&P

             deficit



      •	  Section 965(a)
                                               inclusion amount


                                              deduction
      •	  Section 965(c)



      •	  Aggregate foreign cash position &
                                                                                         cash position


                                               adjustments
      •	  E&P and basis


      •	  Foreign tax
                                       credit issues







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